Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the quarter. You are closing VAT and remember that in February you paid a German firm for marketing, and in April — for a consultation with a Russian lawyer. For each such purchase from a non-resident you are required to charge VAT for the non-resident yourself and issue an invoice for this turnover. But did you issue it? For one purchase — yes, for another you forgot, for a third the document was created but not posted. You cannot verify this manually: there are dozens of receipts from non-residents per quarter. You open this report — and in a second you see the list: where an invoice exists, where it does not. That is exactly what it is for.
1. Purpose
The report shows for each turnover with a non-resident (purchase of works, services, inventory) subject to VAT for the non-resident, whether an issued invoice exists for this turnover or not. It does not calculate tax and does not make postings — it is a "closed / not closed" checklist to find gaps before submitting form 300.00 and before confirming VAT for offset.
2. Where to find it
Section "Reports" → block "VAT" → "Report on the availability of invoices for VAT for a non-resident".
If the item is not visible — click "Navigation settings" in the "Reports" section and enable it, or open the report directly via the navigation link.
1C navigation link:
e1cib/list/Отчет.ОтчетПоНаличиюСчетовФактурНДСЗаНерезидента
Copy it and paste it into 1C via Main menu → "Tools" → "Go to navigation link" (or Ctrl+F11). The report will open immediately.
2a. How to find out your release
Main menu (icon ☰ or "Help") → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". Rely specifically on the configuration release: fields and formulas differ across releases.
3. How to fill in (configure the report)
The report is not filled in like a document — you set the selection parameters in the header and click "Generate". Let's go through each field.
| Field | Why it matters and what happens if set incorrectly |
|---|---|
| Period from … to … — MANDATORY | The boundaries for which turnovers with the non-resident are checked. Set the quarter (for example, 01.04.2026–30.06.2026). If you take a month instead of a quarter — part of the purchases will "disappear", and you will decide everything is closed, though the unclosed turnovers simply lie outside the period. |
| Organization — MANDATORY (when accounting for several legal entities) | Selects data for one legal entity. If there is one organization in the database — it will be substituted automatically. With several — be sure to check: the wrong organization will give an empty or wrong list. |
| Counterparty (selection, optional) | Narrow the list to one non-resident when you are looking for a specific purchase. Empty — will show all non-residents. |
| Contract (selection, optional) | The same by a specific contract. Useful when there are several contracts with one non-resident. |
| Show only without invoices (checkbox in settings) | The main mode for checking. Enable it — and the report will leave only those turnovers where the invoice is missing. This is your "to do" list. |
After configuring — "Generate". The "Settings" button (or "More" → "Change variant") opens groupings: by organization, counterparty, basis document.
4. Worked example with figures and postings
Situation. LLP "Astana-Trade" (VAT payer) in April 2026 ordered a marketing research from the German company GmbH. Cost — 5,000 EUR, the NB RK rate on the date of turnover — 520 ₸/EUR. The place of supply of services is Kazakhstan, therefore VAT for the non-resident arises.
Turnover in tenge: 5,000 × 520 = 2,600,000 ₸. VAT for the non-resident at the rate of 16%: 2,600,000 × 16% = 416,000 ₸.
The postings are made not by the report but by the basis documents. The report only checks whether everything in this chain is done:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Non-resident services recognized (receipt) | 7210 "Administrative expenses" | 3310 "Accounts payable to suppliers" | 2,600,000 |
| VAT for the non-resident charged | 1420 "VAT recoverable" | 3130 "VAT payable" | 416,000 |
| VAT for the non-resident paid to the budget | 3130 "VAT payable" | 1030 "Cash in current accounts" | 416,000 |
| VAT taken for offset (after payment) | 3130 | 1420 | 416,000 |
What the report will show. As long as no invoice for the non-resident has been issued for the turnover of 2,600,000 ₸, the line will fall into the "without invoice" list with a turnover amount of 2,600,000 ₸ and VAT of 416,000 ₸. You open the receipt with a double click, create an invoice for the non-resident on its basis, post it — and on the next generation the line disappears from the report. This means the turnover is closed and VAT can safely be put for offset.
5. Variants and modes of the report
This is a report, not a document, so it has no "operation types" — there are selection and grouping modes:
- All turnovers with the non-resident — a continuous list with the column "Invoice: yes/no".
- Only without invoices — the controller's working mode: only unclosed turnovers remain.
- With grouping by counterparty / contract / document — convenient when there are many non-residents.
- With selection by one non-resident — a pinpoint check before issuing or reconciling with the act.
6. What is generated upon generation
The report does not post or record anything — it makes no movements in registers, does not create an ESF and does not form accounting postings. On the screen a table of turnovers with non-residents and a mark on the availability of an invoice is built.
The report reads data from already existing objects:
- documents "Purchase (receipt) of inventory and services" with the VAT for non-resident attribute;
- accounting registers VAT for non-resident / VAT recoverable;
- documents "Invoice (issued) for a non-resident" — their presence or absence is the subject of the check.
The issuance of the invoice for the non-resident itself, when posted, forms movements in the VAT registers and, upon export, an electronic invoice (ESF in the IS ESF). But this is done by the document, not the report.
7. Printed forms
As with any report, there are no separate forms here (such as a waybill or an ESF). What the 1C reporting mechanism provides is available:
- Printing of the generated table (the "Print" button);
- Saving to a file — Excel (
.xlsx),.pdf,.mxl, spreadsheet document (the "Save" / "More" button); - Sending by email directly from the report form.
The printed forms of the invoices themselves and the ESF are printed from the "Invoice for a non-resident" document, to which the report leads you.
8. Common mistakes
"Organization is not filled in" — when generating in a database with several legal entities. Select the organization in the header and generate again.
The report is empty, although there were purchases from a non-resident. Most often — a narrow period (took a month instead of a quarter) or the VAT for non-resident attribute is not set in the receipt. Check the receipt document: if the VAT for non-resident checkbox is not set, the turnover will not fall into the report and the tax will not be charged.
A turnover hangs in the list, but you seem to have issued an invoice. The invoice document was created but not posted, or it is linked to another receipt/contract. Open it, check the basis document and post it.
"Posting is prohibited. The operation date is earlier than the change prohibition date." This will pop up when trying to post an invoice retroactively. Move the editing prohibition date (Administration → Prohibition dates) or set the invoice in an open period.
VAT is not accepted for offset, although the invoice exists. For VAT for a non-resident, the offset arises in the period of payment of the tax to the budget, and not in the period of accrual. Until there is a posting Dr 3130 Cr 1030, there will be no offset — the report will show the turnover as closed by the invoice, but the offset will "pull up" only after the payment.
9. FAQ
1. How does the report differ from the purchase ledger or VAT analysis? It does not calculate tax and does not build a declaration. Its only task is to show for which turnovers with a non-resident an invoice has been issued and for which it has not. This is a checklist before closing VAT.
2. What is the VAT rate for a non-resident in 2026? 16%. It is charged on the value of the taxable turnover (works, services, inventory) purchased from a non-resident, if the place of supply is Kazakhstan.
3. Is it mandatory to issue an invoice for a non-resident? Yes, if the turnover is subject to VAT for the non-resident. It is precisely the presence of such an invoice that the report controls; without it you risk both the VAT offset and form 300.00.
4. The report has a turnover but no VAT amount — why? Most likely the VAT for non-resident attribute is not set in the receipt or the place of supply is specified incorrectly. Then the tax was not charged. Check the receipt document.
5. Can the report be generated for all non-residents at once for the quarter? Yes. Leave the "Counterparty" field empty, set the period to the quarter, enable the "only without invoices" mode — and you get the whole list of unfinished items.
6. Does the report make postings? No. The report only reads data and builds a table. The postings (Dr 1420 Cr 3130 for accrual, Dr 3130 Cr 1030 for payment) are made by the receipt, invoice and payment documents.
7. When does VAT for a non-resident go for offset? In the period of actual payment of the tax to the budget. Charged in April, paid in May — you put it for offset in May. The presence of an invoice is a necessary, but not the only, condition.
8. The report shows a line, although the invoice has been issued. What's wrong? The invoice document is not posted, or it is linked to the wrong receipt/contract. Open it from the report line, check the basis and post it again.
9. How to export the list to Excel for the chief accountant?
Generate the report and click "Save" → format .xlsx. Or "Print" for a paper version.
10. Does the report affect the ESF in the IS ESF? Not directly. It only shows where there is no invoice for a non-resident. The ESF itself is formed and exported from the invoice document.
10. Related documents
On the basis of what the report is built (data sources):
- "Purchase / receipt of inventory and services" with the VAT for non-resident attribute — the primary turnover;
- "Invoice (issued) for a non-resident" — the document whose presence is checked;
- payment documents for the payment of VAT for the non-resident to the budget.
What you do based on the report results:
- open the receipt from a line without an invoice and create an "Invoice for a non-resident" on its basis;
- post it, if necessary export the ESF to the IS ESF;
- recheck the report — closed turnovers disappear from the list;
- move on to the "VAT Assistant" / form 300.00 already with clean data.
How to find out your release: Main menu → "Help" → "About the program". There the platform version and configuration release are indicated.
The guide is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. In other releases the composition of the report's fields and groupings may differ.